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Q钟税官:我公司为高新技术企业,今年购进了一台价值70万元的设备用于研发和生产,请问该设备的相关支出费用是否可以纳入税前加计扣除的研发费范围?某财务人员小张A小张同志:《国家税务总局关于印发(企业研发费用税前扣除管理办法(试行))的通知》(国税发[2008]116号)第四条第四款规定,企业从事《国家重点支持的高新技术领域》和国家发展改革委员会等部门公布的《当前优先发展的高技术产业化重点领域
Q bell tax official: My company is a high-tech enterprise, this year purchased a value of 700000 yuan of equipment for research and development and production, does the related expenses of the equipment can be included in the pre-tax deduction of R & D costs? Zhang Xiaozhang Zhang, a financial officer: “Article 4, paragraph 4, of the Circular of the State Administration of Taxation on Printing and Distributing (Measures for the Administration of Pre-tax Deductions of Enterprise R & D Expenses (for Trial Implementation)) stipulates that an enterprise Engaged in ”key national and state support for high-tech fields“ and the National Development and Reform Commission and other departments announced the ”priority of high-tech industrialization priority areas